Letter of understanding
Encyclopedia
A Letter of Understanding or LOU is a formal text that sums up the terms and understanding of a contract
Contract
A contract is an agreement entered into by two parties or more with the intention of creating a legal obligation, which may have elements in writing. Contracts can be made orally. The remedy for breach of contract can be "damages" or compensation of money. In equity, the remedy can be specific...

 which mostly has been negotiated up to this point only in spoken form. It reviews the terms of an agreement for a service, a project
Project
A project in business and science is typically defined as a collaborative enterprise, frequently involving research or design, that is carefully planned to achieve a particular aim. Projects can be further defined as temporary rather than permanent social systems that are constituted by teams...

 or a deal and is often written as a step before a more detailed contract is issued.

The LOU may provide for example:
  • detailed summary of the work to be performed
  • tasks of the service provider
    Service provider
    A service provider is an entity that provides services to other entities. Usually, this refers to a business that provides subscription or web service to other businesses or individuals. Examples of these services include Internet access, Mobile phone operators, and web application hosting...

     and the receiver
  • milestones
    Milestone (Project management)
    Within the framework of project management, a milestone is the end of a stage that marks the completion of a work package or phase, typically marked by a high level event such as completion, endorsement or signing of a deliverable, document or a high level review meeting.In addition to signaling...

     for the work to be done
  • work steps that have been accomplished already


The Letter of Understanding may also introduce key contractual elements, like payment
Payment
A payment is the transfer of wealth from one party to another. A payment is usually made in exchange for the provision of goods, services or both, or to fulfill a legal obligation....

terms.

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